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2021 (2) TMI 619 - HC - GSTLevy of interest on delayed payment of tax - Section 50 of the CGST Act - petitioner has contended that without any adjudication process under Section 73 or 74 of the CGST Act, such liability has been imposed - HELD THAT:- The issue herein relating to levy of interest on delayed payment of tax on gross tax liability has been taken care of by the CBIC and respondent authorities have been instructed to impose the same on net tax liability. Therefore, there is no purpose in keeping the writ petition pending. However, liberty is reserved with the petitioner to approach the Court in case respondents chose to realize the interest on the gross tax liability for the subject period. Petition disposed off.
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